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2016 (6) TMI 229 - CESTAT BANGALORE

2016 (6) TMI 229 - CESTAT BANGALORE - TMI - Cenvat credit on various input services - registration number of service provider not indicated in the invoices - input services do not qualify as input services and are not related to manufacturing process - invoices issued by the service provider are in the name of the Head Office and not the factory where the credit is availed.

Held that:- the various input services involved in the present case are related to the business of the appellant .....

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.2014, mere non-mentioning of the registration number of the service provider on invoices is not fatal to the case of the appellant as it is only a procedural violation and substantive rights cannot be denied on mere procedural violations. I also hold that the appellant cannot be denied the cenvat credit with regard to the service tax paid on the invoices issued to the Head Office rather than the factory which has actually utilized the services so long as the inputs services are received and uti .....

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76 - 20382/ 2016 - Dated:- 31-5-2016 - SHRI S.S. GARG, JUDICIAL MEMBER For the Petitioner : Shri N. R. Badrinath, CA For the Respondent : Shri Pakshi Rajan, AR ORDER Per: S.S. GARG The appellants have filed seven appeals numbering E/776/2012, E/777/2012, E/778/2012, E/779/2012, E/780/2012, E/781/2012, E/782/2012 against the common impugned order No. JMJ/65 to 71/2011 dated 27.12.2011 passed by the Commissioner (Appeals) vide which the learned Commissioner (Appeals) dismissed the appeals of the a .....

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ouse Agent Services, Courier Services, Management Maintenance & Repair Services, Transportation of employees, Rent-a-Cab Services, Security Services and Pandal Services etc during the course of its export of goods and the service tax paid on such service was availed as cenvat credit. During the month of May and June 2010 the records of the appellants were audited by the Commissioner of Central Excise and Service Tax and they have found that the appellant has availed inadmissible cenvat credi .....

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demand interest and equal penalty. Against the Order-in-Original the appellant filed an appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide his common order in all the seven appeals decided on 27.12.2011 upheld the Order-in-Original and hence the present appeals. 3. Learned counsel for the appellant submitted that the total cenvat credit of ₹ 7,84,989/- (Rupees Seven Lakhs Eighty Four Thousand Nine Hundred and Eighty Nine only) has been sought to be denied to the a .....

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ixty Six only) are sought to be denied on the ground that the input services like Rent-a-Cab, Courier, Manpower Supply Services, Technical Testing and Analysis Services do not qualify as input services and are not related to manufacturing process and thirdly the amount of cenvat credit to the tune of ₹ 4,15,728/- (Rupees Four Lakhs Fifteen Thousand Seven Hundred and Twenty Eight only) are sought to be denied on the ground that the invoices issued by the service provider are in the name of .....

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stration number of the service provider in the invoices issued by him and it is only after 01.04.2007 it is required to mention the registration number. He also submitted that though on the invoices registration number is not mentioned but the appellant submitted the registration number of the service provider and it is nowhere provided in the show-cause notice that the services have not been received and utilized. Further he submitted that the various input services like Rent-a-Cab, Courier and .....

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und that the invoices for various services is in the name of the Head Office and not the factory where the credit is availed. This according to him is also a procedural violation whereas there is no allegation in the show-cause notice issued by the Revenue that these services have not received/utilized by the appellant and there is no dispute that such input services were not properly accounted for. 4. On the other hand the learned AR reiterated the findings of the Commissioner (Appeals) and sub .....

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turing expenses and therefore not eligible for cenvat credit. He also submitted that it is mandatory that the Head Office should be registered as input service distributor for distributing the credit availed by the factory and in this case the Head Office was not registered and therefore the appellant is not entitled to avail cenvat credit on those invoices issued in the name of Head Office. 5. I have heard the learned counsels for both the parties and perused the records. In order to decide the .....

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ation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward .....

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the inclusive definition of input services under Rule 2(l) of Cenvat Credit Rules 2004. On perusal of the records I found that the various input services involved in the present case are related to the business of the appellant. As far as Custom House Agent Services are concerned, I find that these services are used for export of finished goods and therefore they qualify as input service and the service tax paid on CHA services are eligible as cenvat credit as held in CCE, Mysore Vs. Chamundi .....

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